Research On Internal Control Self-assessment Of Enterprises

In the 21st century, the financial scandals had been emerged frequently, in order to strengthen the construction of internal control, in 2008 China's Ministry of Finance, Securities and Futures Commission, the Audit Commission, China Banking Regulatory Commission and China Insurance Regulatory Commission officially, announced the five ministries "basic norms of internal control" and its supporting the draft guidelines, which symbolizes the construction of the internal control system of Chinese enterprises to enter the legal track.In fact, the company may have a sound internal control system, but could not explain the internal control is effective, internal control self-assessment is also very important. Without a sound system of internal control self-assessment, the internal control is not complete. Internal control self-assessment is to improve the internal control system and ensure its effectiveness. The internal control self-assessment can help companies identify and plug loopholes in management, strengthen internal management, improve enterprise competitiveness, and establish a sound internal control system, and promote the realization of the internal control objectives of great significance. However, self-evaluation of internal control both in theory and practice are not very perfect. Therefore, it is necessary to conduct internal control self-assessment study, to establish a workable system of internal control self-assessment, to improve the construction of internal control.In this paper, through the normative analysis and empirical analysis, internal control and internal control self-assessment of the basic theory is first introduced; followed introduced the system of internal control self-assessment framework, and conducted the self-assessment system of internal control from the risk perspective; then internal control self-assessment methods and procedures have been described from the risk perspective in A's case; Finally, I recommend and outlook the development of internal control self-assessment in companies. The aim of the study on internal control self-assessment from the risk perspective is to provide a guide of the design of the internal control self-assessment system of company, and promoting the development of internal control self-assessment in practice.